https://www.taxtmi.com/caselaws?id=776594 An alleged inadvertent HSN code error in the return was examined against discrepancies in filed returns, ITC-related data and the absence of supporting documents at assessment. The rectification rejection was not faulted on its own, but the error was treated as genuine and the failure to place materials before the assessment order weighed in favour of reconsideration. The impugned orders were set aside and the matter remitted for fresh consideration on merits, with an opportunity to produce supporting documents. en-us Wed, 30 Jul 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776594 An alleged inadvertent HSN code error in the return was examined against discrepancies in filed returns, ITC-related data and the absence of supporting documents at assessment. The rectification rejection was not faulted on its own, but the error was treated as genuine and the failure to place materials before the assessment order weighed in favour of reconsideration. The impugned orders were set aside and the matter remitted for fresh consideration on merits, with an opportunity to produce supporting documents. Case-Laws GST Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776594